Chapter XVII - Advance ruling
Section 100
Section 100: Appeal to Appellate Authority
Section 100 allows the applicant and specified officers to appeal an advance ruling within thirty days, with at most a further thirty days for sufficient cause.
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Need advice on Section 100?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days.
(3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.
Introduction
A section 98(4) ruling can be challenged by the applicant, concerned officer or jurisdictional officer.
Key takeaways
Eligible appellant
The applicant and the specified GST officers may appeal a ruling pronounced under section 98(4).
Ordinary period
File within thirty days after the ruling is communicated.
Limited extension
The Appellate Authority may allow a further period of no more than thirty days if sufficient cause prevented timely filing.
Eligible appellant
The applicant and the specified GST officers may appeal a ruling pronounced under section 98(4).
Ordinary period
File within thirty days after the ruling is communicated.
Limited extension
The Appellate Authority may allow a further period of no more than thirty days if sufficient cause prevented timely filing.
Practical checklist
Do
- Record ruling communication date.
- Identify the appellant and grounds.
- File in the prescribed form with fee and verification.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Can a late appeal be condoned indefinitely?
No. The statutory further period is capped at thirty days.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026